Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Full Definition of SITE. 1. a: the spatial location of an actual or planned structure or set of structures (as a building, town, or monuments) b: a space of ground occupied or to be occupied by a building. 2. See site defined for English-language learners.